2013 (9) TMI 509

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..... S. Meena, Addl. Comm. (AR) JUDGEMENT Per: P.R.Chandrasekharan 1. The appeal and stay application are directed against order-in-original No.107 (GR-II-E)/2011/(JNCH)/IMP-81 dated 08/05/2012 passed by Commissioner of Customs (Appeals),,Mumbai-II, JNCH, Nhava Sheva. 2. The appellants, M/s. Chemworld Inc., Ahmedabad, were issued with a show-cause notice dated 22/04/2009 for fraudulent import of s .....

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..... t the appellant and the appellant filed an appeal before the lower appellate authority, who dismissed their appeal. Hence, the appellant is before us. 4. The Ld. Counsel for the appellant submits that they had not filed any documents in respect of the aforesaid goods and they have not claimed themselves to be the import of the goods. On the other hand, they had informed the foreign supplier that .....

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..... try for import of the goods and claims himself to be the importer. In the present case as is evidenced from the records no bill of entry has been filed and therefore, violating the provisions of Section 111 (m) of Customs Act would not arise at all. Secondly, the appellant did not have any IEC code at the time of importation; therefore, lending of IEC code to anyone else also would not arise. Cons .....

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